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Oregon Revised Statutes

Or. Rev. Stat. § 316.202 (2026)

Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules

✓ current as of May 2026
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      316.202 Reports by employer; waiver; indication of qualified retirement plan offer; penalty for failure to substantiate report; rules. (1) With each payment made to the Department of Revenue, every employer shall deliver to the department, on a form prescribed by the department showing the total amount of withheld taxes in accordance with ORS 316.167, 316.172 and 320.550, and supply any other information as the department may require. The employer is charged with the duty of advising the employee of the amount of moneys withheld, in accordance with any regulations as the department may prescribe, using printed forms furnished or approved by the department for this purpose.

      (2) Except as provided in subsection (5) of this section, every employer shall submit a combined quarterly return to the department on a form provided by it showing the number of payments made and the withheld taxes paid during the quarter. The report shall be filed with the department on or before the last day of the month following the end of the quarter.

      (3) The employer shall make an annual return to the department on forms provided or approved by it, summarizing the total compensation paid and the taxes withheld for all employees during the calendar year and shall file the same with the department on or before the due date of the corresponding federal return for the year for which report is made. Failure to file the annual report without reasonable excuse on or before the 30th day after notice has been given to the employer of failure subjects the employer to a penalty of $100. The department may by rule require additional information the department finds necessary to substantiate the annual return, including but not limited to copies of federal form W-2 for individual employees, and may prescribe circumstances under which the filing requirement imposed by this subsection is waived.

      (4) The employer shall indicate on the return required by subsection (3) of this section whether the employer offers a qualified retirement plan, as listed in ORS 178.215 (8), that would allow the employer to obtain an exemption from offering employees enrollment in the retirement plan developed under ORS 178.205. The department shall provide a means on the return by which the employer may make this indication.

      (5) Notwithstanding the provisions of subsection (2) of this section, employers of agricultural employees may submit returns annually showing the number of payments made and the withheld taxes paid. However, such employers shall make and file a combined quarterly tax report with respect to other tax programs, as required by ORS 316.168.

      (6) In addition to any other penalty required by law:

      (a) A person who fails to substantiate a report required under subsection (3) of this section, or who files incomplete or incorrect substantiation, shall be subject to a penalty of $50 per federal form W-2 after the date on which the substantiation is due, up to a maximum penalty of $2,500.

      (b) A person who knowingly fails to substantiate a report required under subsection (3) of this section, or who knowingly files incomplete or incorrect substantiation, shall be subject to a penalty of $250 per federal form W-2 after the date on which the substantiation is due, up to a maximum penalty of $25,000. [1969 c.493 §32; 1973 c.83 §1; 1982 s.s.1 c.1 §3; 1983 c.697 §2; 1987 c.366 §4; 1989 c.901 §8; 1993 c.593 §5; 1995 c.815 §1; 2013 c.734 §2; 2014 c.114 §14; 2017 c.750 §122f; 2019 c.134 §8; 2019 c.317 §1]

 

      316.205 [1953 c.304 §27; repealed by 1957 c.632 §1 (314.280 enacted in lieu of 316.205 and 317.180)]

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 2014–2021 · leading case: Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019).
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Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019). · cites it 7× “* * * “If you fail to submit W-2 information returns electronically within 30 days of the date of this notice, you may be subject to penalties under ORS 316.202.” Plaintiff did not file its 2014 W-2 information electronically within the 30 days of the May 6, 2015 notice and…”
Softtech, LLC v. Dep't of Revenue (Or. T.C. 2014). · cites it 4× “) In its Response, Defendant states that “the central issue in this case pertains to Plaintiff failing to file tax reports under ORS 316.202[,] independent of crediting estimated income tax payments to an employer in lieu of withholding.”
Donohoe v. Dept. of Rev. (Or. T.C. 2016). · cites it 2× “ORS 316.202 establishes employers’ reporting requirements to the Department of employee withholding.”
Jimenez v. Dept. of Rev. (Or. T.C. 2021). “See ORS 316.202. Adjusting Plaintiffs’ return based on examination of their W-2 forms is well within the scope of Defendant’s authority, and Defendant is under no obligation to generate a signed return of its own.”
Williams v. Dep't of Revenue (Or. T.C. 2014). “; ORS 316.202 governs employer reporting of taxes on wages paid to employees) (emphasis added).”
Miller v. Dep't of Revenue (Or. T.C. 2014). “360 or ORS 316.202 on the date prescribed therefor (determined with regard to any extension of time for filing) unless it is shown that the failure to report is due to reasonable cause and not done with the intent to evade payment of the tax imposed by ORS chapter 316 or to…”
— Or. Rev. Stat. § 316.202(3) — 1 case
Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019). “* * * “If you fail to submit W-2 information returns electronically within 30 days of the date of this notice, you may be subject to penalties under ORS 316.202.” Plaintiff did not file its 2014 W-2 information electronically within the 30 days of the May 6, 2015 notice and…”
— Or. Rev. Stat. § 316.202(5)(b) — 1 case
Cascade Enf't Agency v. Dept. of Rev. (Or. T.C. 2019). “* * * “If you fail to submit W-2 information returns electronically within 30 days of the date of this notice, you may be subject to penalties under ORS 316.202.” Plaintiff did not file its 2014 W-2 information electronically within the 30 days of the May 6, 2015 notice and…”
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